Kexak eta iradokizunak
In compliance with article 38.3 of Law 40/2015, of 1 October, on the Legal Regime of the Public Sector and article 11.2 b) of Royal Decree 203/2021, of 30 March, approving the Regulation on the operation and operation of the public sector by electronic means, through this office a link is provided for the formulation of suggestions and complaints.
According to what is stated in art. 8 of Order HAP/1223/2024, of 25 October, updating the electronic offices in the Ministry of Finance, the means available for the formulation of complaints and suggestions in relation to the content, management and services offered in the offices that are created in this Order, will be the following:
In the case of complaints and suggestions relating directly or indirectly to administrative procedures of a tax nature, the provisions of article 8 and paragraph 3 of the first final provision of Royal Decree 1676/2009, of 13 November, regulating the Council for the Defense of the Taxpayer, shall apply.
In the case of complaints or suggestions not directly or indirectly related to the administrative procedures of a tax nature, the presentation may be made in person or by postal mail to the general registers and the public service offices of the central services and the peripheral offices of the Department, addressed to the responsible bodies or agencies, in accordance with the procedure established in article 15 of Royal Decree 951/2005, of 29 July, establishing the general framework for the improvement of quality in the General Administration of the State; or electronic presentation through the service of the General Inspection of the operative Department in this Central Electronic Headquarters of the Ministry of Finance.
Electronic advisory services to the user for the correct use of the headquarters will not be considered as means for the formulation of complaints and suggestions, without prejudice to their obligation, when they exist, to address the problems raised by citizenship.